June
15,
2007
Via
Fax and Edgar
Mr.
Patrick Gilmore
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
One
Station Place
100
F
Street, NE
Washington,
DC 20549
|
Re:
|
Take-Two
Interactive Software, Inc. (the “Company”)
|
|
Form
10-K for Fiscal Year Ended October 31, 2006
|
|
|
Filed
on February 28, 2007
|
|
|
File
No. 000-29230
|
Dear
Mr.
Gilmore:
We
are in
receipt of the Staff’s comment letter dated May 30, 2007 and we are in the
process of preparing a response. As we agreed in our discussion yesterday (June
14, 2007), the Company currently anticipates responding to the comment letter
on
or before June 29, 2007.
Should
you have any questions regarding the foregoing or require any additional
information, please do not hesitate to call me at 646-536-3008.
|
Sincerely,
|
|
/s/
Daniel P. Emerson
|
|
Daniel
P. Emerson
|
|
Vice
President and
|
|
Associate
General Counsel
|